“…ighest net return that is practicable having regard to the staff available to them and the cost of collection”. In R (Wilkinson) v Inland Revenue Commissioners [2005] UKHL 30, [2005] 1 WLR 1718, Lord Hoffmann observed in paragraph 21 that this discretion:…”
“…d and Small Businesses Ltd [1982] AC 617 (the “Fleet Street Casuals” case) at p 636 per Lord Diplock, confirmed in R (Wilkinson) v Inland Revenue Commissioners [2005] UKHL 30, [2005] 1 WLR 1718 per Lord Hoffmann at [20]. The duty of confidence which HMRC owes to taxpayers has also long been recognised as part and parcel of the care …”
“…[2005] UKHL 30, [2005] 1 WLR 1718, it had been held that the article 14 rights of a widower had been breached by the denial of a bereavement allowance that the Inland Revenue…”
“…I turn to the first Ground. This concerns R v Commissioners of Inland Revenue ex parte Wilkinson [2005] UKHL 30 ("Wilkinson"). This case examined the power of “collection and management” or “C&M” which the Commissioners enjoy. In particular it addresses the power of Comm…”